Which of the following is a condition which causes the penalty for negligence or intentional disregard?

A. The taxpayer understates their tax by the larger of $5,000 or 10% of the correct tax.

B. The taxpayer fails to file the return by the due date, and there is a balance due.

C. The taxpayer fails to pay the tax owed by the due date.

D. The taxpayer fails to make a reasonable attempt to comply with tax law.